THorson, P.:—This is an appeal from the decision of the Income Tax Appeal Board, sub nom. No. 661 v. M.N.R. (1959-60), 23 Tax A.B.C. 46, dated October 16, 1959, dismissing the appellant’s appeal against his income assessments

MARTLAND, J.:—On June 1, 1956, Nathan Adilman, of Saskatoon, then 67 years of age, entered into a written agreement with Edison Wholesale Ltd., a Saskatchewan corporation (hereinafter referred to as ‘‘Edison’’), whereby he transferred to Edison 72 common shares in the capital stock of a company known as Adilman’s Limited and three lots, and the building situated thereon, in the City of Saskatoon.

THURLOW, J.:—This is an appeal from a re-assessment of income tax for the year 1956, the issue between the parties being whether the whole of a sum of $100,000 received by the appellant from Doulton & Co. Limited in that year following the termination of an agency relationship was income from the appellant’s business. The appellant admits that $5,000 of the amount in question was income but contends that the remainder of it was capital.

THURLOW, J.:—This is an appeal from a judgment of the Tax Appeal Board by which appeals by the appellant from re-assess- ments of income tax for the years 1952 and 1953 were allowed in part. There is also a cross-appeal by which the Minister seeks to

KEARNEY, J.:—This is an appeal taken by the Minister from a decision of the Income Tax Appeal Board, 25 Tax A.B.C. 97, whereby the respondent’s appeal against a re-assessment made by the Minister under the Income Tax Act, R.S.C. 1952, c.

DUMOULIN, J.:—Le Ministre du Revenu national interjette appel d’une décision de la Commission d'appel de l’Impôt, datée le 22 avril 1960, 24 Tax A.B.C. 423, annulant une nouvelle cotisation, émise le 16 septembre 1958, qui ajoutait un montant de $7,277.58 au

DUMOULIN, J.:—L’appelant en cette cause étant d’expression française, les témoignages pertinents ayant été rendus dans la même langue, je crois préférable de rédiger ma décision dans cet idiome que Me Stikeman, c.r., le savant procureur de l’appelant, possède parfaitement.

THORSON, P.:—These are appeals from the decisions of the Income Tax Appeal Board, sub nom. No. 567 v. M.N.R. (1958), 20 Tax A.B.C. 252, in the case of the respondent Albert Mandelbaum, and sub nom. No.

DUMOULIN, J.:—This is an appeal from a decision of the Tax Appeal board, sub nom. No. 689 v. M.N.R. (1960), 23 Tax A.B.C. 408, on date February 25, 1960, annulling a re-assessment by the Minister of National Revenue,

DUMOULIN, J.:—Les parties aux présentes sont convenues que, pour parité de motifs, cet appel devrait avoir le même sort que le pourvoi portant le numéro 161420 des régistres de cette Cour, a savoir M.N.R. v. Charles-Auguste Bégin, 11962] C.T.C. 148.